Bulletins



Proha Plc         STOCK EXCHANGE BULLETIN May 23,2002 at 9.15 am

INTERIM REPORT OF PROHA PLC FOR THE PERIOD JANUARY 1 - MARCH 31, 
2002

- Proha Group’s net sales were EUR 19.8 million (EUR 20.8 
million)
- Operating loss totaled EUR -0.33 million (EUR -0.98 million)
- Result for the first quarter 2002 was EUR -0.26 million 
(EUR -1.11 million)
- Proha management keeps to its previous result estimates for 
2002

FIRST QUARTER IN BRIEF

Proha maintained its net sales volume by increasing the service 
sales of the Project Management business area and the net sales 
of the Financial Management business area. Based on public 
information, it can be estimated that Artemis increased its 
market share. The first quarter 2002 continued to be challenging 
especially for Artemis’ software license sales. France, Italy
and Great Britain in particular were affected by the economic
slowdown. The market situation was offset by a total of 22,000
Artemis’ licenses sold to new users, increasing the number of
licensed Artemis users to 420,000 worldwide. 

Net sales for the Financial Management business area grew by 
40%, compared to the corresponding period in 2001. Accountor Oy 
made a positive result, but due to ProCountor.Com, which is at a 
development stage, the result of the Financial Management 
business area turned slightly negative. 

The Group’s net sales for the first quarter 2002 were EUR 19.8 
million (EUR 20.8 million in 2001). Operating loss was EUR -0.3 
million, against operating profit of EUR -0,98 million for the 
same period in 2001. The result was slightly weaker than 
previously estimated. Earnings before financial expenses, taxes, 
and depreciation (EBITDA) was EUR -0.98 million (EUR 0.002 
million in 2001). Net result was EUR -0.26 million (EUR -1.1 
million in 2001).

The international marketing and sales of Artemis 
PortfolioDirector, a strategic-level management solution, was 
started. In the area of project and resource management, new 
browser-based releases of Artemis Views product family were 
introduced. Product development investments were EUR 2.4 
million, representing 12% of net sales for the first quarter 
2002.

PROSPECTS FOR THE NEAR FUTURE AND RESULT

Artemis’ growth targets are focused on strategic management and 
resource management solutions, whose markets have greater growth 
potential than the traditional project management markets.

The volume of offers for PortfolioDirector, a new portfolio 
management solution, is more robust, and pilot projects have 
been launched. Sales of PortfolioDirector are expected to be 
significant towards the year-end. 

Demand for resource management solutions is growing, the 
development work of new solutions is in the final stage, and the 
first extensive installations to the customers’ production 
environment have been made. In the area of resource management, 
Proha expects substantial growth during the remainder of 2002. 

Although software license sales are expected to increase during 
the current quarter, their share of net sales has not yet 
reached the worldwide target level. According to the target, one 
time license revenue, recurring license revenue, and service
revenue would each account for one third of net sales.

Artemis subgroup plans to reduce costs by approximately 5%, 
compared to the level at the end of 2001. This involves the 
enhancement and acceleration of product development. Artemis 
also plans to harmonize its worldwide marketing strategy and 
working procedures in order to provide better service for its 
global customers. 

In the Financial Management business area, the Finance 
Department concept finalized during the first quarter is 
expected to attract new customers from large and medium-sized 
enterprises already in the current quarter. The number of users 
of ProCountor.Com service, designed for small and medium-sized 
companies, is also anticipated to increase. 

Proha management keeps to its previous estimates for 2002, 
according to which the Group will achieve a positive net result 
without net sales growth. If market conditions are favorable, 
the sales target is a 20% organic growth. Net sales and result 
are expected to improve during the second half of 2002.

STRATEGY AND IMPLEMENTATION

Proha’s long-term goal was to become a global software company. 
After the initial public offering in 1999, Proha expanded its 
operations in Finland. During the first half of 2000, all 
significant project management software companies in Finland 
were consolidated into Proha. The US-based Artemis, also 
operating in Great Britain and Japan, was acquired during the 
second half of 2000. Artemis’ distributors and associated 
companies operating in the main markets were consolidated into 
the Group, which laid a solid foundation for a leading project 
and resource collaboration company. At the end of 2001, Artemis 
companies and Opus360 were consolidated into a publicly held 
Artemis International Solutions Corporation.

During 2002, Proha focuses on the development of global business 
processes. Business operations are developed and activities are 
enhanced by utilizing the existing global sales and service 
network. The Group structure is being streamlined. Proha follows 
closely the consolidation development of the industry. 

Proha aims at profitability and growth. The Company strives for 
increasing its market share in all circumstances. This objective 
can be attained through strategic partnership with corporate 
customers, which Proha’s current product and service portfolio, 
as well as, product development support. Proha’s solutions cover 
project and financial management needs on all organizational 
levels. Artemis will introduce and implement new software 
products in co-operation with its customers.

In the Financial Management business area, Accountor Oy 
completed the development work of the new Finance Department 
concept for large and medium-sized enterprises. The service 
concept comprising financial management development, IT systems 
and outsourcing services is based on long-term partnership with 
the customer. The new concept has been well-received by the 
markets, and it is expected to attract several significant 
clients during the second quarter 2002.

The number of ProCountor.Com users grew substantially during the 
first quarter 2002. At the moment, the service has over 1000 
users. 

NET SALES AND RESULT

Proha is a global software company focusing on maximizing its 
customers’ business performance by providing management 
solutions. The Proha Group’s net sales for the period 2002 were 
EUR 19.8 million, against EUR 20.8 million for the corresponding 
period in 2001. Earnings before financial expenses, taxes, and 
depreciation (EBITDA) was EUR -0.98 million (EUR 0.002 million 
in 2001).

Operating loss was EUR -0.3 million, a decrease of 66% compared 
to the same period in 2001 (EUR -0,98 million). Result before 
appropriations and taxes was EUR -0.4 million (-2% of net 
sales), compared to EUR -1.1 million in 2001. Earnings per share 
for the three month period was EUR -0.005 (EUR -0.02 in 2001). 

Net sales and EBIT by business area, EUR 1000
Business Area                 Net sales       EBIT       %
Artemis companies
(Project Management)           18,860.1     -559.5    -3.0
Accountor companies
(Financial Management)          1,636.3      -68.3    -4.2
Intellisoft companies
(Internet Technologies)           560.1     -107.2   -19.1
Other areas                       279.9     -235.6   -84.2
Eliminations                   -1,523.9      640.7
Total                          19,812.5     -329.9    -1.7

FINANCING AND INVESTMENTS

At the end of the first quarter 2002, the balance sheet total 
was EUR 50.98 million, compared to EUR 57.1 million in 2001. 
Cash items and short term investments stood at EUR 5.1 million, 
against EUR 5.5 million for the same period in 2001. The Quick 
Ratio was 0.9, compared to 1.1 for the corresponding period in 
2001.

The product development expenses of strategic products totaled 
EUR 2.4 million which was expensed in full.

Interest-bearing liabilities were EUR 4.5 million (EUR 7.7
million in 2001), equivalent to 9.2% of the Group’s capital and 
reserves total and provisions and creditors total at the end of
the period (13.9% in 2001).

PRODUCT DEVELOPMENT

For the first quarter 2002, the development expenses of 
strategic products were EUR 2.4 million, 12% of net sales. The 
figure was expensed in full. 

The second release of PortfolioDirector, a strategic investment 
portfolio management solution, was announced. The testing of the 
new project and resource management tool was completed, and the 
first extensive installations to the production environment of 
pilot customers were made. New collaboration functionalities for 
ViewPoint solutions were introduced.

PERSONNEL

At the end of the first quarter 2002, the Proha Group employed 
623 people. In 2001, the corresponding number of personnel was 
684. Staff expenses were EUR 12.2 million (EUR 12.7 million in 
2001), 62% of net sales (61% in 2001). 485 (557) people worked 
in the area of Project Management, 106 (86) in Financial 
Management, and 32 (41) in Internet Technologies. The number of 
employees in Finland was 229 (227), while 394 (457) worked 
abroad.

BUSINESS ARRANGEMENTS AND CHANGES IN ASSOCIATED COMPANIES

In January 2002, Proha acquired the remaining 43.2% share in the 
German Artemis International GmbH. In the directed issue, the 
shareholders of the German Artemis were offered a total of 
312,920 new Proha Plc shares, with a book parity of EUR 
81,359.20. The shares were transferred to Artemis International 
Solutions Corporation as the final payment of the share exchange 
agreement signed between Proha Plc and Opus360 Corporation on 
April 11, 2001.

The Proha Board of Directors used the option to acquire the 
remaining 40% of the Norwegian Safran Software Solutions AS 
(Safran) shares as per purchase agreement of April 6, 2000. In 
the directed issue, the shareholders of Safran were offered a 
total of 500,000 new Proha Plc shares, with a book parity of EUR 
130,000.00.

OTHER GROUP EVENTS

Proha sold its investment in Widene Oy

In January 2002, Proha Plc sold its share in Widene Oy, an IT 
growth company, in which Proha made a capital investment in 
November 2000. The price corresponded to the original investment 
and it was not disclosed, since it was such a small part of 
Proha’s business.

Intellisoft outsourced server maintenance

In January 2002, Intellisoft agreed to outsource hosting and 
network services to Xenetic Oy. Intellisoft focuses on its core 
know-how, the offering of service entities. 

Artemis’ new President and CEO and Board of Directors

The Board of Directors of Artemis International Solutions 
Corporation (AISC) named Michael J. Rusert as President and CEO 
of Artemis International Solutions Corporation as of January 25, 
2002. At the same time, Mr. Rusert was elected as a Board 
member. The former President and CEO Steven Yager continues as 
member of the AISC Board of Directors. He was also elected as 
Vice Chairman of the Board. 

James Cannavino, Artemis Board member since January 1999, was 
elected as new Chairman of the AISC Board of Directors. The 
other members of the AISC Board of Directors are Klaus Cawén, 
Alec Gores, Ari Horowitz, Pekka Pere, Bryan Plug, and Olof 
Ödman.

Artemis Industrial Solutions, which operates in the construction 
and industry sector, was reorganized as a separate unit of 
Artemis Finland Oy. Artemis Industrial Solutions’ objective is 
to meet the needs of the customers within the industry. Its main 
market areas are Finland and other Nordic countries.

CHANGES IN THE SHARE CAPITAL

On March 31, 2002, the Company share capital was EUR 
13,485,490.20 and the number of Company shares was 51,867,270. 
The figures include an increase in the share capital (a total of 
EUR 211,359.20 and 812,920 shares) on February 1, 2002, 
consisting of directed share issues to the shareholders of the 
German Artemis International GmbH and the Norwegian Safran 
Software Solutions AS. 

AUTHORIZATION TO ISSUE SHARES

The Annual General Meeting of Proha Pcl held on April 15, 2002 
authorized the Board of Directors to increase the Company share 
capital in one or more issues by issuing new shares, stock 
options, option warrants and/or convertible bonds. Pursuant to 
this authorization, the aggregate maximum number of new shares 
to be issued or offered for subscription pursuant to the stock 
options, option warrants and/or convertible bonds shall not 
exceed 10,373,454 shares with an account equivalent value of EUR 
0.26 each, and the share capital of the Company may be increased 
by no more than EUR 2,697,098.04, which represents 20% of the 
currently registered share capital and of the votes that can be 
cast in the General Meeting of Shareholders. The Board of 
Directors is authorized to decide the subscription price and the 
other terms and conditions of the issue of shares, stock 
options, option warrants and/or convertible bonds. The 
authorization is valid until April 14, 2003.

INCENTIVE SYSTEM FOR PERSONNEL

In its meeting on January 31, 2002, Proha Plc Board of Directors 
approved the subscriptions of the option issue that is part of 
Proha’s incentive system. In the issue, a total of 1,458,000 
Proha Plc stock options were subscribed, entitling to a 
subscription of 1,458,000 shares. The stock options were granted 
without compensation to the personnel of Proha Plc and some of 
Proha Group’s subsidiaries and the members of the Board of 
Directors.

The Proha Board of Directors confirmed the subscription price 
for the shares subscribed on the basis of the stock options as 
EUR 0.43 per share.

In its meeting on December 17, 2001, the Extraordinary General 
Meeting decided to issue a maximum of 1,500,000 stock options. 
The terms and conditions of the option issue were published as a 
stock exchange bulletin on November 29, 2001.

TRADING ON THE HELSINKI STOCK EXCHANGE

The number of registered shareholders of Proha Plc totaled 3,958 
at the end of the period in 2001. During the period, the share 
price was EUR 0.31 at its lowest and EUR 0.71 at its highest. 
Market capitalization was approximately EUR 35.3 million at the 
end of the period.

DECISIONS OF THE GENERAL MEETING

The Annual General Meeting of Proha Plc held on April 15, 2002 
confirmed the 2001 Financial Statements and discharged the 
members of the Board of Directors and the CEO from liability for 
2001.

The General Meeting approved the Board of Directors’ proposal 
according to which the result for the financial year 2001 is 
entered in capital and reserves and no dividend is paid.

Michael J. Rusert, President and CEO of Artemis International 
Solutions Corporation, was elected as a new member of the Proha 
Board of Directors. Olof Ödman (Chairman), Pekka Pere, James 
Cannavino, Klaus Cawén, Alec Gores, Ari Horowitz, and Steven 
Yager continue as members of the Board of Directors.

KPMG Wideri Oy Ab was elected as the Company’s auditor, with 
Reino Tikkanen, APA, as the auditor in charge.

The Annual General Meeting of Proha Plc authorized the Board of 
Directors to increase the Company share capital in one or more 
issues by issuing new shares, stock options, option warrants 
and/or convertible bonds. Pursuant to this authorization, the 
aggregate maximum number of new shares to be issued or offered 
for subscription pursuant to the stock options, option warrants 
and/or convertible bonds shall not exceed 10,373,454 shares with 
an account equivalent value of EUR 0.26 each, and the share 
capital of the Company may be increased by no more than EUR 
2,697,098.04, which represents 20% of the currently registered 
share capital and of the votes that can be cast in the General 
Meeting of Shareholders. The Board of Directors is authorized to 
decide the subscription price and the other terms and conditions 
of the issue of shares, stock options, option warrants and/or 
convertible bonds. The Annual General Meeting also canceled the 
authorization given by the Extraordinary General Meeting on 
December 17, 2001 to increase the share capital on the unused 
proportions.

The Board of Directors was also authorized to decide who will be 
invited to subscribe for the new shares, stock options, options 
warrants and/or convertible bonds. The authorization includes 
the Board’s right to deviate from the shareholders’ pre-emptive 
subscription rights, provided that such deviation is justified 
by an important financial reason, such as strengthening the 
Company’s capital structure, financing corporate acquisitions 
and/or restructurings and/or providing incentives for the 
personnel of the Company and its subsidiaries. The authorization 
includes the Board’s right to decide on the calculation basis of 
the subscription price, as well as the subscription price, and 
other conditions, such as, that in the new subscription the 
shares can be subscribed for against capital contribution 
property or otherwise under special conditions. The 
authorization is valid until April 14, 2003.

ACCOUNTING PRINCIPLES FOR THE CONSOLIDATED FINANCIAL STATEMENTS

In the interim report, the consolidation complies with the 
accounting principles of the financial statements on December 
31, 2001. 

The financial statements of foreign subsidiaries have been 
consolidated into the Group in accordance with the Finnish 
Accounting Act.

Proha acquired the remaining 40% share of Safran with a directed 
issue. Safran is now a wholly-owned subsidiary of Proha Plc. The 
nominal value of the share issue is entered as acquisition cost. 
On January 31, 2002, Proha acquired the remaining 43.2% share of 
the German Artemis’ share capital with a directed issue. The 
nominal value of the share issue is entered as acquisition cost. 

Amortization of consolidation reserve

The consolidation reserve of EUR 6.15 million originating from 
the Opus360 Corporation transaction is amortized during 11 
months starting from August 1, 2001. For the period January 1 - 
March 31, 2002, the amortization of consolidation reserve was 
EUR 1.6 million.

Depreciation of consolidated goodwill

The consolidated goodwill for Artemis companies is depreciated 
in 10 years and for other companies in 3 years. For the period 
January 1 - March 31, 2002, the depreciation of consolidated 
goodwill was EUR 0.6 million.

Minority interest of Opus360 Corporation

For the minority shareholders of Opus, a minority interest of 
20% is presented separately from the capital and reserves at the 
time of the purchase and from the result for the period, a total 
of EUR 0.3 million.

Fixed assets assessment

Straight-line depreciation is used as a depreciation method. 
According to plan, the depreciation period is 3-10 years.

Research and development expenses

Research and development expenses were EUR 2.4 million, which 
were expensed in full.

Company shares

The Group has no Proha Plc shares. 

EVENTS FOLLOWING THE FIRST QUARTER

Significant opening for Proha’s Safran product family in 
shipbuilding industry

Kvaerner Masa-Yards Inc. agreed to use the time and resource 
management solution developed by Proha Group’s Norwegian 
subsidiary Safran in the cruise ship building. This is Safran’s 
first delivery outside the offshore industry.

PROSPECTS FOR THE NEAR FUTURE

Proha management keeps to its previous estimates for 2002, 
according to which the Group will achieve a positive net result 
without net sales growth. If market conditions are favorable, 
the sales target is a 20% organic growth. Net sales and result 
are expected to improve during the second half of 2002.



The Board of Directors of Proha Plc

For more information please contact:
PROHA PLC
President and CEO Pekka Pere, tel. +358 (0)20 4362 000
pekka.pere@proha.com
www.proha.com

DISTRIBUTION:
Helsinki Stock Exchange
Major Media

PRESS CONFERENCE

Proha Plc will hold a press conference for the media and 
financial analysts at 1.00 p.m. on May 23, 2002 at the World 
Trade Center, Cabinet 2, second floor, address: Aleksanterinkatu 
17, Helsinki.
Welcome

PROHA GROUP CONSOLIDATED PROFIT AND LOSS ACCOUNT AND BALANCE 
SHEET JANUARY 1 - MARCH 31, 2002
The figures are unaudited.

PROHA GROUP CONSOLIDATED PROFIT AND LOSS ACCOUNT

PROFIT AND LOSS ACCOUNT  1/02 - 3/02   1/01 - 3/01   1/01-12/01
                          (EUR 1000)    (EUR 1000)   (EUR 1000)

Net sales                    19 812         20 779       82 845

Variation in stock                0             24          -16
Share of results of
associated companies             62             73         -900
Other operating income          210             28          547
Raw materials and services   -3 256         -2 324      -13 548
Staff expenses              -12 194        -12 660      -49 188
Depreciation and reduction in value
  Depreciation according
  to plan                      -455           -520       -2 399
  Reduction in value of goods
  held as non-current assets     -6              -         -167
  Depreciation of goodwill     -636           -465       -1 965
Change in consolidation 
  reserve                     1 749              -        2 828
Depreciation and reduction
in value total                  651           -986       -1 704
Other operating charges      -5 615         -5 918      -24 135
 
Operating profit/loss          -330           -984       -6 098


Financial income and
expenses                       -73             -97       -1 147

Profit/loss before
extraordinary items           -403          -1 080       -7 246

Extraordinary items              0               -            0

Profit/loss before
appropriations and taxes      -403          -1 080       -7 246

Appropriations                   0               0            0

Income taxes                  -220            -119         -620

Change in deferred
tax liabilities                 -3               1       -2 999

Profit/loss before
minority interest             -626          -1 199      -10 865

Minority interest
of the result                  364              93          781
Other direct taxes               0               -           -1

Profit/loss for
the period                    -262          -1 106      -10 085


CONSOLIDATED BALANCE SHEET  31.3.2002   31.03.2001   31.12.2001
ASSETS
Non-current assets
Intangible assets              16 755       17 666       17 330
Tangible assets                 3 326        2 910        3 069
Investments                     2 469        2 808        2 657
Non-current assets total       22 550       23 384       23 056

Current assets
Stocks                              0          153            0
Non-current debtors                 0          313            0
Current debtors                23 374       27 739       24 254
Short-term investments             95          323           93
Cash in hand and at bank        4 968        5 181        6 954
Current assets total           28 436       33 709       31 301

ASSETS TOTAL                   50 986       57 093       54 357

LIABILITIES
Capital and reserves
Share capital                  13 485       13 784       13 274
Share premium account           3 872        3 266        3 816
Retained earnings              -7 563        3 833        2 522
Translation difference          3 101           83        2 887
Profit/loss for the period       -262       -1 106      -10 085
Capital loan                      187          187          187
Capital and reserves
total                          12 820       20 047       12 601

Minority reserve                  594          314        1 125
Provisions                        833          445          824
Appropriations                      0            0            1
Consolidation reserve           1 859            0        3 544

Creditors
  Non-current creditors         1 635        4 498        1 901
  Current creditors            33 246       31 789       34 362

Creditors total                34 880       36 287       36 263

LIABILITIES TOTAL              50 986       57 093       54 357

KEY RATIOS OF THE PROHA GROUP

                            1/02-3/02   1/01-3/01    1/01-12/01

Net sales (EUR 1000)           19 812      20 779        82 845
EBITDA*                          -981           2        -4 394
% of net sales                   -4.6         0.0          -5.3
Operating profit/loss (EUR 1000) -330        -984        -6 098
% of net sales                   -1.7        -4.7          -7.4
EBIT**                           -330        -984        -6 098
% of net sales                   -1.7        -4.7          -7.4
Profit/loss before appropriations
and taxes                        -403      -1 080        -7 246
% of net sales                   -2.0        -5.2          -8.7
Profit/loss for the period       -262      -1 106       -10 085
% of net sales                   -1.3        -5.3         -12.2
1) Weighted number of
   shares (split adjusted) 51 587 264  51 035 158    51 049 618
1) Earnings per share, EUR     -0.005       -0.02         -0.20


2) Number of shares        51 867 270  51 054 350    51 054 350
   at the end of the period
2) Equity per share, EUR         0.24        0.39          0.24

3) Number of shares diluted by
   stock options          51 867 270   51 172 992    51 049 618
3) Earnings per share, EUR    -0.005        -0.02         -0.20

Personnel at the end of 
the period                       623          684           638
Average personnel                626          675           690

*Earnings before financial expenses, taxes and depreciation
**Earnings before financial expenses and taxes

Net sales by geographical area

United States      35.5%
Finland            23.1%
Rest of Europe     30.8%
Asia               10.6%

Net sales by product type

One time license           19.3%
Recurring license          23.1%
Services                   56.3%
Other                       1.3%




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